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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI DENGAN MOTIVASI SEBAGAI VARIABEL MEDIATING DI LINGKUNGAN DINAS PENATAAN RUANG DAN PEMUKIMAN PROVINSI SUMATERA UTARA Putri Kemala Dewi
Jurnal Riset AKuntansi dan Bisnis Vol 12, No 2 (2012): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v12i2.172

Abstract

The measurement of performance is an assessment process of work progress toward the determined target. The measurement of performance is management device to increase the quality of decision making and accountability. Employees' good performance will directly influence the performance of their institution, and improving employees’ performance will take a long time and a long process. The aim of this study was to verify some factors which influenced employees’ performance with motivation as the mediating variable in the Layout and Settlement Service of North Sumatera Province. The research was explanatory research type. The data comprised of the primary data and were gathered by using questionnaires. The hypothesis was tested by using Structural Equation Modeling (SEM), using an Amos version 18 program. The samples comprised of 150 employees, using purposive sampling and proportionate stratified random sampling technique. The result of the research showed that leadership had negative influence on employees’ motivation and performance. Communication had positive influence on employees' motivation and performance. Organization climate had positive influence on employees' motivation and performance. Work discipline had positive influence on employees' motivation and performance. Motivation as the mediating variable had negative influence on employees’ performance.
Analisis Tarif Pajak Progresif Kendaraan Bermotor Berdasarkan The Four Maxims Di Upt Bp2rd Provsu Stabat Putri Kemala Dewi
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 8, No 1 (2020): Jakpi Vol :8 No.1 2020
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v8i1.19027

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan tarif pajak progresif pada pajak kendaraan bermotor berdasarkan The Four Maxims Di UPT BP2RD PROVSU Stabat. Pendekatan penelitian yang digunakan adalah pendekatan deskriptif, menggunakan data kuantitatif berupa data-data jumlah penerimaan pajak kendraan bermotor dan penerimaan pajak progresif serta sumber data primer berupa wawancara dan data sekunder yang dikumpulkan dari laporan-laporan realisasi penerimaan pajak progresif dan Pendapatan Asli Daerah (PAD) pada UPT BP2RD PROVSU Stabat.Hasil penelitian menunjukkan berdasarkan asas equality (asas keadilan), pengenaan tarif pajak progresif pada Pajak Kendaraan Bermotor sangat adil karena pembebanan pajak harus sesuai dengan kemampuan wajib pajak. Berdasarkan asas certainly (asas kepastian hukum), dasar pengenaan Pajak Kendaraan Bermotor sangat jelas sesuai dengan pengenaan tarif pajak progresif pada pajak kendaraan bermotor dipungut berdasarkan Peraturan Gubernur Sumatera Utara No. 37 Tahun 2015. Berdasarkan asas Conveinance of payment (asas ketepatan waktu dalam membayar pajak) pembayaran pajak kendaraan bermotor UPTD melaksanakan pemungutan pajak sesuai dengan tanggal habis masa berlaku pajak kendaraan bermotor. Berdasarkan asas efisiensi pengenaan tarif pajak progresif pada kendaraan bermotor melalui pelayanan pemungutan pajak dan informasi pemungutan pajak yang sangat jelas dan cukup baik, UPT BP2RD PROVSU Stabat berusaha terjun langsung ke masyarakat melalui camat atau lurah dengan menggunakan fasilitas–fasilitas yang ada dan berusaha untuk mencapai pendapatan pajak melebihi target yang telah ditetapkan.Kata Kunci : Pajak Progresif, Pajak Kendaraan Bermotor, The Four Maxims
PENGARUH KINERJA KEUANGAN DAN HARGA SAHAM TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2021 Joseph Fernando Darwin; Jimmy Tantra; Vito Royce; Namira Ufrida Rahmi; Putri Kemala Dewi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine changes in financial data and market prices for producer shares on the IDX from 2018 to 2021, partially and simultaneously. Very extraordinary or volatile. In general, of course, it greatly influences the opinion of speculators or prospective economists from manufacturing issuers in Indonesia. The population is the total number of manufacturing companies on the IDX for the 2018–2021 period, or approximately 178 companies and a sample with a total of 112 units of analysis. Several linear regression analysis techniques are used in the research method. The results of the study are: Return on Investments, Earnings per Share, Dividend Yield and Share Prices have no partial or combined effect on Return of Shares of Industrial Companies Listed on the IDX for 2018-2021